Restructuring and Other Charges (Tables)

3 Months Ended

Mar. 31, 2015

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Other Charges by Reportable Segments, Pretax

The pretax impact of allocating such charges to segment results would have been as follows:


	First quarter ended March 31,
	2015		2014
Alumina	$	7	$	7
Primary Metals		25		331
Global Rolled Products		135		90
Engineered Products and Solutions		5		4

Segment total		172		432
Corporate		5		29

Total restructuring and other charges	$	177	$	461

Activity and Reserve Balances for Restructuring Charges

Activity and reserve balances for restructuring charges were as follows:


	Layoff costs			Other exit costs			Total
Reserve balances at December 31, 2013	$	96		$	42		$	138

2014:
Cash payments		(191	)		(22	)		(213	)
Restructuring charges		259			194			453
Other*		(66	)		(180	)		(246	)

Reserve balances at December 31, 2014		98			34			132

2015:
Cash payments		(54	)		(3	)		(57	)
Restructuring charges		24			6			30
Other*		(13	)		(6	)		(19	)

Reserve balances at March 31, 2015	$	55		$	31		$	86

Other includes reversals of previously recorded restructuring charges and the effects of foreign currency translation. In the 2015 three-month period, Other for layoff costs also included a reclassification of $3 in pension costs, as this obligation was included in Alcoa’s separate liability for pension obligations (see Note M). In 2014, Other for layoff costs also included a reclassification of $26 in pension costs, as this obligation was included in Alcoa’s separate liability for pension obligations. Additionally in 2014, Other for other exit costs also included a reclassification of the following restructuring charges: $95 in asset retirement and $47 in environmental obligations, as these liabilities were included in Alcoa’s separate reserves for asset retirement obligations and environmental remediation.